PREMHAJI RAGHAVAN VS. INCOME TAX OFFICER, WARD-69(8), NEW DELHI

Parties Involved

Facts Summary

This appeal has been filed by the Assessee, PREMHAJI RAGHAVAN, against the order dated 8.8.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-13. The Learned Authorized Representative (Ld. AR) submitted that the Assessing Officer (AO) as well as the Learned First Appellate Authority did not grant reasonable opportunity for submitting documentary evidences and explanations regarding the alleged issues. However, the Learned Commissioner of Income Tax (Appeals) (Ld. CIT(A)) noted that in the absence of any reasonable, cogent, and valid evidences advanced by the assessee, he affirmed the action of the AO.…

Legal Issues

• 1. Whether the AO and the First Appellate Authority granted reasonable opportunity to the assessee for submitting documentary evidences and explanations.

Judgment Outcome

Decided in favour of Assessee.

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